After Starting a New Fiscal Period on June 1^st,the Trial

After starting a new fiscal period on June 1^st,the trial balance will show zero balances for Income Statement accounts on June 1^st because -

A) the May 31^st accounts have been closed
B) the May 31^st accounts have not been closed
C) the June 1^st accounts have been closed
D) the June 1^st accounts have not been closed